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Special Charges, Net | 12 Months Ended
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Dec. 31, 2018
Restructuring and Related Activities [Abstract] |
Special Charges, Net | Special Charges, Net As part of our business strategy, we periodically right-size and consolidate operations to improve long-term results. Additionally, from time to time, we alter our business model to better serve customer demand, discontinue lower-margin product lines and rationalize and consolidate manufacturing capacity. Our restructuring and integration decisions are based, in part, on discounted cash flows and are designed to achieve our goals of reducing structural footprint and maximizing profitability. As a result of our strategic review process, we recorded net special charges of $6.3 in 2018, $2.7 in 2017 and $5.3 in 2016. These net special charges were primarily related to restructuring initiatives to consolidate manufacturing and sales facilities, reduce workforce, and rationalize certain product lines. The components of the charges have been computed based on actual cash payouts, including severance and other employee benefits based on existing severance policies, local laws, and other estimated exit costs, and our estimate of the realizable value of the affected tangible and intangible assets. Impairments of long-lived assets, including amortizable intangibles, which represent non-cash asset write-downs, typically arise from business restructuring decisions that lead to the disposition of assets no longer required in the restructured business. For these situations, we recognize a loss when the carrying amount of an asset exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Fair values for assets subject to impairment testing are determined primarily by management, taking into consideration various factors including third-party appraisals, quoted market prices and previous experience. If an asset remains in service at the decision date, the asset is written down to its fair value and the resulting net book value is depreciated over its remaining economic useful life. When we commit to a plan to sell an asset, including the initiation of a plan to locate a buyer, and it is probable that the asset will be sold within one year based on its current condition and sales price, depreciation of the asset is discontinued and the asset is classified as an asset held for sale. The asset is written down to its fair value less any selling costs. Liabilities for exit costs, including, among other things, severance, other employee benefit costs, and operating lease obligations on idle facilities, are measured initially at their fair value and recorded when incurred. We anticipate that the liabilities related to restructuring actions will be paid within one year from the period in which the action was initiated. Special charges for the years ended December 31, 2018, 2017 and 2016 are described in more detail below and in the applicable sections that follow:
| Years Ended December 31,
| 2018 |  | 2017 |  | 2016
Employee termination costs | $ | 5.7 |  |  | $ | 2.5 |  |  | $ | 1.7 |
Other cash costs, net | — |  |  | 0.2 |  |  | — |
Non-cash asset write-downs | 0.6 |  |  | — |  |  | 3.6 |
Total | $ | 6.3 |  |  | $ | 2.7 |  |  | $ | 5.3 |
2018 Charges:
| Employee Termination Costs |  | Other Cash Costs, Net |  | Non-Cash Asset Write-downs |  | Total Special Charges
HVAC reportable segment | $ | 0.8 |  |  | $ | — |  |  | $ | — |  |  | $ | 0.8 |
Detection and Measurement reportable segment | — |  |  | — |  |  | — |  |  | — |
Engineered Solutions reportable segment | — |  |  | — |  |  | — |  |  | — |
All Other | 4.4 |  |  | — |  |  | 0.6 |  |  | 5.0 |
Corporate | 0.5 |  |  | — |  |  | — |  |  | 0.5 |
Total | $ | 5.7 |  |  | $ | — |  |  | $ | 0.6 |  |  | $ | 6.3 |
HVAC — Charges for 2018 related primarily to severance costs associated with restructuring actions at the boiler and Cooling Americas’ businesses. These actions resulted in the termination of 18 employees. All Other — Charges for 2018 related primarily to severance and other costs associated with the planned wind-down of our Heat Transfer business and a restructuring action at DBT, our South African business. These actions resulted in the termination of 295 employees. Corporate — Charges for 2018 related to severance costs incurred in connection with the rationalization of certain administrative functions. These actions resulted in the termination of 6 employees. 2017 Charges:
| Employee Termination Costs |  | Other Cash Costs, Net |  | Non-Cash Asset Write-downs |  | Total Special Charges
HVAC reportable segment | $ | 0.4 |  |  | $ | — |  |  | $ | — |  |  | $ | 0.4 |
Detection and Measurement reportable segment | 0.3 |  |  | — |  |  | — |  |  | 0.3 |
Engineered Solutions reportable segment | 0.2 |  |  | 0.2 |  |  | — |  |  | 0.4 |
All Other | 1.5 |  |  | — |  |  | — |  |  | 1.5 |
Corporate | 0.1 |  |  | — |  |  | — |  |  | 0.1 |
Total | $ | 2.5 |  |  | $ | 0.2 |  |  | $ | — |  |  | $ | 2.7 |
HVAC — Charges for 2017 related primarily to severance costs associated with a restructuring action at our Cooling Americas’ heating business. This action resulted in the termination of 12 employees. Detection and Measurement — Charges for 2017 related to severance costs associated with a restructuring action at our communication technologies business. The action resulted in the termination of 8 employees. Engineered Solutions — Charges for 2017 related primarily to severance costs associated with a restructuring action at our process cooling business. The action resulted in the termination of 3 employees. All Other — Charges for 2017 related primarily to severance costs associated with a restructuring action at DBT. The action resulted in the termination of 108 employees. Corporate — Charges for 2017 related to severance costs incurred in connection with the sale of Balcke Dürr. The action resulted in the termination of 4 employees. 2016 Charges:
| Employee Termination Costs |  | Other Cash Costs, Net |  | Non-Cash Asset Write-downs |  | Total Special Charges
HVAC reportable segment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Detection and Measurement reportable segment | 0.5 |  |  | — |  |  | 0.3 |  |  | 0.8 |
Engineered Solutions reportable segment | 0.1 |  |  | — |  |  | — |  |  | 0.1 |
All Other | 1.1 |  |  | — |  |  | 3.3 |  |  | 4.4 |
Corporate | — |  |  | — |  |  | — |  |  | — |
Total | $ | 1.7 |  |  | $ | — |  |  | $ | 3.6 |  |  | $ | 5.3 |
Detection and Measurement — Charges for 2016 related to severance and other costs associated with our bus fare collection business. These actions resulted in the termination of 19 employees. Engineered Solutions — Charges for 2016 related to severance and other costs associated with our transformers business. The action resulted in the termination of 6 employees All Other — Charges for 2016 related primarily to costs incurred in connection with restructuring actions at our Heat Transfer business in order to reduce the cost base of the business in response to reduced demand. The cost incurred for these restructuring actions included asset impairment charges of $3.3 associated with the discontinuance of a product line and outsourcing initiatives, as well as severance costs. These restructuring activities resulted in the termination of 91 employees. The following is an analysis of our restructuring liabilities for the years ended December 31, 2018, 2017 and 2016:
| December 31,
| 2018 |  | 2017 |  | 2016
Balance at beginning of year | $ | 0.6 |  |  | $ | 0.9 |  |  | $ | 1.6 |
Special charges(1) | 5.7 |  |  | 2.7 |  |  | 1.7 |
Utilization — cash | (3.6 | ) |  | (3.0 | ) |  | (2.1 | )
Currency translation adjustment and other | — |  |  | — |  |  | (0.3 | )
Balance at the end of year | $ | 2.7 |  |  | $ | 0.6 |  |  | $ | 0.9 |
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(1) | The years ended December 31, 2018, 2017 and 2016 excluded $0.6, $0.0 and $3.6, respectively, of non-cash charges that impacted special charges but not the restructuring liabilities.

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- Definition The entire disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References No definition available. + Details
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